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Beth A. Mandel

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Beth, a member of the Employee Benefits & Executive Compensation practice in Cincinnati, assists employers with the design, implementation and operation of welfare and fringe benefit plans. She advises on Internal Revenue Code, ERISA, COBRA, HIPAA and Affordable Care Act (ACA) compliance and assists clients in navigating the increasingly complex web of federal and state benefit regulations. Her day-to-day work includes counseling clients on the expanding group health plan transparency and reporting requirements, addressing benefit plan considerations related to hot-button issues like reproductive health care and gender affirming care, and helping clients work through more traditional taxation, ERISA, privacy and ACA issues.

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On November 4, 2025, the U.S. District Court for the District of Rhode Island in Williams v. Bally’s Management Group, LLC dismissed a participant challenge to an employer’s tobacco surcharge under ERISA, rejecting both statutory discrimination and fiduciary breach theories. The court held that the plaintiff failed to state a claim that the surcharge violated…

On July 25 the U.S. Departments of Treasury, Labor and Health and Human Services (“tri-agencies”) released guidance related to the Mental Health Parity and Addiction Equity Act (MHPAEA). Among other documents, the guidance includes a proposed update to the MHPAEA regulations and a report to Congress summarizing the tri-agencies’ enforcement efforts related to group health…

CrossPlanOffsetting

So your company sponsors a self-insured health care plan, and you’ve been tasked with administering the plan, but in reality, most of the day to day administration is handled a third party administrator (“TPA”). Just curious – do you know what your TPA’s policies are with respect to recovering overpayments? Do you know whether your…